Research Library

Given the advantages of an LLC and frequent advice to form one, the authors explore the reasons for the low adoption of the LLC form of business by entrepreneurs and ways to increase its use.

Public finance fellow Joyce Beebe explores provisions of the CARES act, Congress' third Covid-19 relief package, that benefit newly minted college graduates. https://bit.ly/3aan8DX

This article reviews certain elements of employee retirement plans and their tax implications, as well as the often-overlooked component of employer matching. Read more on the Baker Institute Blog: http://bit.ly/36T9sft

Fellow Joyce Beebe examines recent policies and proposals that aim to simplify the federal student loan process.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

By Alanoud Al Sharekh, Ph.D., University of London Kuwait’s economy has been stagnant over the past decade due to political instability, fluctuating oil prices, and endemic corruption. To combat this situation, Kuwait has attempted to develop a robust business sector through fundamental policy shifts away from monopolies and toward the creation of small- and medium-sized enterprises (SMEs). Alanoud Al Sharekh explores Kuwaiti SME development in an issue brief and a longer research paper, which are part of a series on pluralism and inclusion in the Middle East after the Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

As the BRICS hold their seventh summit in Ufa, Russia this week, international economics fellow Russell Green and Rice student Elisabeth Kalomeris offer advice on designing the framework for the organization’s New Development Bank.